2022 (10) TMI 999

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..... HATIA, J. Heard learned Counsel appearing on behalf of the State and Sri J.N. Mathur, learned Senior Advocate assisted by Sri Sameer Gupta and Sri Siddharth Nandwani, learned Counsel appearing on behalf of the respondent Company. The present petition has been filed challenging the order dated 22.06.2019 passed by the appellate authority in Appeal No.19 of 2019 whereby the demand of tax and penal .....

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..... preferring an appeal. The appellate authority by means of the impugned order held that there was no material available with the authorities concerned for detention and seizure of the goods, for passing the orders under Section 129 (3) of the CGST Act. While deciding the appeal, the appellate authority after referring to the provisions of Section 129 held that it is well settled that the levy of t .....

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..... sions as contained in Chapter 19 including Section 129 are the provisions for release of goods intercepted during transportation on the ground as engrafted therein and provides an opportunity to the assessee to take the benefit and to come forward for release of the goods on payment of the amounts as indicated in Section 129 (1)(a)(b) and (c) as the case may be. The quantum of penalty which is to .....

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